Disclosure of credit risk of financial instruments with offbalance-
sheet risk does not have to include

(d) The following disclosures are required about credit
risk for financial instruments with off-balance-sheet credit risk:
The amount of accounting loss the entity would incur
should any party to the financial instrument fail to per686
form according to the terms of the contract and the collateral,
if any, is of no value.
The class of financial instruments held.
Categorization between instruments held for trading
purposes and purposes other than trading.